Spain: Tax

The European Court of Justice has ruled on whether a foreign tax credit mechanism can neutralise discriminatory withholding tax treatment for US Regulated Investment Companies receiving dividends from Spanish listed companies. The Spanish Supreme Court must now determine if theoretical neutralisation at shareholder level can ever be achieved in practice, given the exceptionally high evidentiary bar set by the CJEU.

Moving to Spain changes your tax residence status, but does it mean all your investments must move too? Understanding how Spanish tax rules apply to foreign-held assets, reporting requirements, and whether your existing investment arrangements still serve your needs requires careful consideration before making any major financial decisions.

El Tribunal Supremo resuelve una controversia sobre cómo calcular la 'principal fuente de renta' cuando un contribuyente percibe rendimientos de actividad agrícola y pensión de jubilación, determinados mediante métodos fiscales diferentes. La decisión tiene implicaciones directas sobre la aplicación de beneficios fiscales en transmisiones de empresas familiares.

El Tribunal Supremo de España ha emitido una sentencia crucial sobre la interpretación de la cláusula antiabuso en el Impuesto sobre Sociedades, estableciendo límites claros a las regularizaciones fiscales.

El Tribunal Supremo resuelve una controversia sobre cómo calcular la 'principal fuente de renta' cuando un contribuyente percibe rendimientos de actividad agrícola y pensión de jubilación, determinados mediante métodos fiscales diferentes. La decisión tiene implicaciones directas sobre la aplicación de beneficios fiscales en transmisiones de empresas familiares.

El Tribunal Económico Administrativo Central examina si las primas de seguros de vida vinculadas a préstamos hipotecarios que gravan inmuebles arrendados pueden deducirse fiscalmente como gastos de financiación en el IRPF. La resolución analiza la correlación entre estos seguros y la obtención de rendimientos del capital inmobiliario, especialmente cuando su contratación genera bonificaciones en los tipos de interés.

As the Spanish tax year draws to a close on December 31st, many expatriates and residents inadvertently make financial decisions that significantly inflate their tax obligations. Understanding the tax implications of asset sales, property transactions, share option exercises, and pension transfers before year-end can mean the difference between a manageable tax bill and an unexpectedly large one, particularly given Spain's cumulative gains taxation system and regional rate variations.

As more Northern Europeans consider relocating to Spain for retirement, understanding the Spanish tax system before making the move has become crucial. Many expats from the Netherlands and Belgium discover too late that their existing investment portfolios, pension arrangements, and financial structures may be treated very differently under Spanish tax residency rules, potentially resulting in unexpected wealth tax obligations and capital gains exposure.

British expats living in Spain face a critical decision about their UK property: should they keep it as a rental investment or sell and reinvest the proceeds? With the 2025 Renters' Rights Act fundamentally changing landlord rights, new EPC requirements demanding costly upgrades by 2030, and complex dual UK-Spain tax obligations creating hidden costs, the traditional assumption that property is always the best investment no longer holds.

The Spanish government formally removed Gibraltar from its blacklist of ‘non-cooperative jurisdictions’ for tax purposes, as of 28 June, following publication of a ministerial order by the Ministry of Finance in the official State Gazette.

Spain's VAT Law provides an exemption for certain entities on intra-community acquisitions of goods, but only if the total value remains below EUR 10,000 per calendar year.

The Spanish Tax Authorities (STA) have interpreted EU VAT law to argue that internal flows between a head office and its foreign branches...